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Can I Efile My 2012 Tax Return

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Can I Efile My 2012 Tax Return

Can i efile my 2012 tax return Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Can i efile my 2012 tax return Accrual method, Accrual method taxpayers. Can i efile my 2012 tax return , Accrual method. Can i efile my 2012 tax return , Holders must use accrual method. Can i efile my 2012 tax return , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Can i efile my 2012 tax return Acquisition discount, Government obligations. Can i efile my 2012 tax return , Acquisition discount on short-term obligations. Can i efile my 2012 tax return Adjusted basis, Basis adjustment. Can i efile my 2012 tax return , Fair market value equal to or more than donor's adjusted basis. Can i efile my 2012 tax return , Adjusted Basis, Short sales. Can i efile my 2012 tax return Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Can i efile my 2012 tax return , Child's Alaska Permanent Fund dividends. Can i efile my 2012 tax return Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Can i efile my 2012 tax return Annuities Borrowing on, Borrowing on insurance. Can i efile my 2012 tax return Interest on, Interest on annuity contract. Can i efile my 2012 tax return Life insurance proceeds used to buy, Annuity. Can i efile my 2012 tax return Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Can i efile my 2012 tax return Trade for, Trade of investment property for an annuity. Can i efile my 2012 tax return , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Can i efile my 2012 tax return Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Can i efile my 2012 tax return Assistance (see Tax help) At-risk rules, At-risk rules. Can i efile my 2012 tax return , At-risk rules. Can i efile my 2012 tax return Attorneys' fees, Attorney or accounting fees. Can i efile my 2012 tax return Automatic investment service, Automatic investment service and dividend reinvestment plans. Can i efile my 2012 tax return , Automatic investment service. Can i efile my 2012 tax return , Automatic investment service. Can i efile my 2012 tax return Average basis, Average Basis Double-category method, Transition rule from double-category method. Can i efile my 2012 tax return Illustrated, Average basis method illustrated. Can i efile my 2012 tax return B Backup withholding, Backup withholding. Can i efile my 2012 tax return Bad debts, Nonbusiness bad debt. Can i efile my 2012 tax return , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Can i efile my 2012 tax return Basis, Basis of Investment Property, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury Notes or Bonds Adjusted, Basis adjustment. Can i efile my 2012 tax return , Fair market value equal to or more than donor's adjusted basis. Can i efile my 2012 tax return , Adjusted Basis, Short sales. Can i efile my 2012 tax return Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Can i efile my 2012 tax return Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Can i efile my 2012 tax return REMIC, residual interest, Basis in the residual interest. Can i efile my 2012 tax return Replacement stock, Basis of replacement stock. Can i efile my 2012 tax return Shares acquired by reinvestment, Reinvestment right. Can i efile my 2012 tax return Stocks and bonds, Basis adjustment. Can i efile my 2012 tax return , Basis. Can i efile my 2012 tax return , Basis. Can i efile my 2012 tax return , Stocks and Bonds Bearer obligations, Bearer CDs. Can i efile my 2012 tax return , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Can i efile my 2012 tax return Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Can i efile my 2012 tax return Basis, Basis. Can i efile my 2012 tax return , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Can i efile my 2012 tax return Convertible, Convertible stocks and bonds. Can i efile my 2012 tax return Coupon, Coupon bonds. Can i efile my 2012 tax return Enterprise zone facility, Enterprise zone facility bonds. Can i efile my 2012 tax return Federally guaranteed, Federally guaranteed bonds. Can i efile my 2012 tax return Identification, Identifying stock or bonds sold. Can i efile my 2012 tax return Market discount, Market discount. Can i efile my 2012 tax return , Limit on interest deduction for market discount bonds. Can i efile my 2012 tax return , Market discount on bonds. Can i efile my 2012 tax return , Market discount bonds. Can i efile my 2012 tax return , Market discount bonds. Can i efile my 2012 tax return New York Liberty bonds, New York Liberty bonds. Can i efile my 2012 tax return Par value, Bonds purchased at par value. Can i efile my 2012 tax return Premiums on, Bond premium. Can i efile my 2012 tax return , Premiums on bonds. Can i efile my 2012 tax return Private activity, Private activity bonds. Can i efile my 2012 tax return Redemption or retirement of, Redemption or retirement of bonds. Can i efile my 2012 tax return Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Can i efile my 2012 tax return Stripped, Stripped bonds or coupons. Can i efile my 2012 tax return , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Can i efile my 2012 tax return Tax credit bonds, Tax credit bonds. Can i efile my 2012 tax return Tax-exempt, Tax-exempt state and local government bonds. Can i efile my 2012 tax return Traded flat, Bonds traded flat. Can i efile my 2012 tax return U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings (see U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds) U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury (see U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Can i efile my 2012 tax return , Sale expenses. Can i efile my 2012 tax return C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Can i efile my 2012 tax return Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Can i efile my 2012 tax return , Capital gain distributions. Can i efile my 2012 tax return , Child's capital gain distributions. Can i efile my 2012 tax return , Capital gain distributions received. Can i efile my 2012 tax return Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Can i efile my 2012 tax return Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Can i efile my 2012 tax return Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Can i efile my 2012 tax return Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Can i efile my 2012 tax return Losses, limit on, Limit on deduction. Can i efile my 2012 tax return Passive activities, Passive activity gains and losses. Can i efile my 2012 tax return Qualified covered call options, Capital loss on qualified covered call options. Can i efile my 2012 tax return Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Can i efile my 2012 tax return Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Can i efile my 2012 tax return Tax rates, Capital Gain Tax Rates, Table 4-4. Can i efile my 2012 tax return What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Can i efile my 2012 tax return What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Can i efile my 2012 tax return , Capital Losses Worksheet 4-1, Worksheet 4-1. Can i efile my 2012 tax return Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Can i efile my 2012 tax return , Cash method. Can i efile my 2012 tax return , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Can i efile my 2012 tax return Cash-settled options, Cash-settled options. Can i efile my 2012 tax return Casualty losses, Ordinary loss or casualty loss. Can i efile my 2012 tax return CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Can i efile my 2012 tax return Capital gain distributions, Child's capital gain distributions. Can i efile my 2012 tax return Custodian account for, Custodian account for your child. Can i efile my 2012 tax return Gifts to, Income from property given to a child. Can i efile my 2012 tax return Investment income of, Tax on unearned income of certain children. Can i efile my 2012 tax return , Investment income of child reported on parent's return. Can i efile my 2012 tax return Qualified dividends, Child's qualified dividends. Can i efile my 2012 tax return Savings account with parent as trustee, Savings account with parent as trustee. Can i efile my 2012 tax return U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bond owner, Child as only owner. Can i efile my 2012 tax return Clerical help, Clerical help and office rent. Can i efile my 2012 tax return Co-owners of U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds, Co-owners. Can i efile my 2012 tax return Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Can i efile my 2012 tax return Commissions, Commissions and load charges. Can i efile my 2012 tax return Commodity futures, Commodity Futures, Commodity futures. Can i efile my 2012 tax return Community property U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds, Community property. Can i efile my 2012 tax return Constructive ownership transactions, Constructive ownership of stock. Can i efile my 2012 tax return , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Can i efile my 2012 tax return Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Can i efile my 2012 tax return Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Can i efile my 2012 tax return Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Can i efile my 2012 tax return , Child's capital gain distributions. Can i efile my 2012 tax return , Capital gain distributions received. Can i efile my 2012 tax return Constructive, Constructive distributions. Can i efile my 2012 tax return Dividends (see Dividends) Fractional shares, Fractional shares. Can i efile my 2012 tax return Liquidating, Liquidating Distributions, Liquidating distributions. Can i efile my 2012 tax return Nondividend, Nondividend Distributions, Nondividend distributions. Can i efile my 2012 tax return Return of capital, Basis adjustment. Can i efile my 2012 tax return Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Can i efile my 2012 tax return Corporate reorganizations, Corporate reorganizations. Can i efile my 2012 tax return Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Can i efile my 2012 tax return D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Can i efile my 2012 tax return Dealer securities futures contracts, Dealer securities futures contract. Can i efile my 2012 tax return Debt instruments, retirement of, Retirement of debt instrument. Can i efile my 2012 tax return Decedents, Appreciated property you gave the decedent. Can i efile my 2012 tax return , Decedent's capital loss. Can i efile my 2012 tax return U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bond interest, reporting of, Decedents. Can i efile my 2012 tax return Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Can i efile my 2012 tax return Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Can i efile my 2012 tax return Dividends, Dividends and Other Distributions, Form 1099-DIV. Can i efile my 2012 tax return (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Can i efile my 2012 tax return , Child's Alaska Permanent Fund dividends. Can i efile my 2012 tax return Exempt-interest, Exempt-interest dividends. Can i efile my 2012 tax return , Exempt-interest dividends. Can i efile my 2012 tax return , Exempt-interest dividends on mutual fund stock. Can i efile my 2012 tax return Extraordinary, Extraordinary dividends. Can i efile my 2012 tax return Holding period, Holding period. Can i efile my 2012 tax return Insurance policies, Dividends on insurance policies. Can i efile my 2012 tax return Money market funds, Money Market Funds Nominees, Nominees. Can i efile my 2012 tax return , Nominees. Can i efile my 2012 tax return Ordinary, Ordinary Dividends Patronage, Patronage dividends. Can i efile my 2012 tax return Payments in lieu of, Payments in lieu of dividends. Can i efile my 2012 tax return Qualified, Qualified Dividends, Qualified dividends. Can i efile my 2012 tax return , Child's qualified dividends. Can i efile my 2012 tax return Qualified foreign corporation, Qualified foreign corporation. Can i efile my 2012 tax return Received in January, Dividends received in January. Can i efile my 2012 tax return Reinvestment of, Reinvested distributions. Can i efile my 2012 tax return Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Can i efile my 2012 tax return , Dividend reinvestment plans. Can i efile my 2012 tax return Reporting requirements, Form 1099-DIV. Can i efile my 2012 tax return , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Can i efile my 2012 tax return Sale or trade vs. Can i efile my 2012 tax return , Dividend versus sale or trade. Can i efile my 2012 tax return Scrip, Scrip dividends. Can i efile my 2012 tax return Sold stock, Dividends on stock sold. Can i efile my 2012 tax return Stock, Stock dividends. Can i efile my 2012 tax return , Stock dividends. Can i efile my 2012 tax return Underreported, Underreported interest and dividends. Can i efile my 2012 tax return Veterans' insurance, Interest on VA dividends. Can i efile my 2012 tax return , Dividends on veterans' insurance. Can i efile my 2012 tax return Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Can i efile my 2012 tax return Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Can i efile my 2012 tax return Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Can i efile my 2012 tax return Enterprise zone facility bonds, Enterprise zone facility bonds. Can i efile my 2012 tax return Equity option, Equity option. Can i efile my 2012 tax return Estate income received by beneficiary, Beneficiary of an estate or trust. Can i efile my 2012 tax return Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Can i efile my 2012 tax return Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Can i efile my 2012 tax return , Fair market value less than donor's adjusted basis. Can i efile my 2012 tax return , Fair market value. Can i efile my 2012 tax return Federal guarantee on bonds, Federally guaranteed bonds. Can i efile my 2012 tax return Fees to buy or sell, Fees to buy or sell. Can i efile my 2012 tax return Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Can i efile my 2012 tax return Foreign currency transactions, Foreign currency contract. Can i efile my 2012 tax return Foreign income, Reminders Form 1040, Form 1040. Can i efile my 2012 tax return , Form 1040A or Form 1040. Can i efile my 2012 tax return Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Can i efile my 2012 tax return Form 1040, Schedule D, How to report gain. Can i efile my 2012 tax return Form 1040A, Form 1040A. Can i efile my 2012 tax return Form 1040X, Filing a claim for refund. Can i efile my 2012 tax return Form 1041, Filing requirement. Can i efile my 2012 tax return Form 1065, Filing requirement. Can i efile my 2012 tax return Schedule K-1, Schedule K-1 (Form 1065). Can i efile my 2012 tax return Form 1066, Schedule Q, Schedule Q (Form 1066). Can i efile my 2012 tax return , Investment expenses from pass-through entities. Can i efile my 2012 tax return Form 1096, File Form 1099-INT with the IRS. Can i efile my 2012 tax return , File Form 1099-DIV with the IRS. Can i efile my 2012 tax return , File Form 1099-B or Form 1099-S with the IRS. Can i efile my 2012 tax return Form 1099-B, Form 1099-B. Can i efile my 2012 tax return , Form 1099-B transactions. Can i efile my 2012 tax return , File Form 1099-B or Form 1099-S with the IRS. Can i efile my 2012 tax return Form 1099-CAP, Form 1099-CAP transactions. Can i efile my 2012 tax return Form 1099-DIV, General Information, Form 1099-DIV. Can i efile my 2012 tax return , Form 1099-DIV. Can i efile my 2012 tax return , File Form 1099-DIV with the IRS. Can i efile my 2012 tax return Form 1099-INT, General Information, Form 1099-INT. Can i efile my 2012 tax return , Form 1099-INT for U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bond interest. Can i efile my 2012 tax return , Form 1099-INT. Can i efile my 2012 tax return , File Form 1099-INT with the IRS. Can i efile my 2012 tax return , Forms 1099-INT and 1099-OID. Can i efile my 2012 tax return , Forms 1099-INT and 1099-OID. Can i efile my 2012 tax return Form 1099-MISC, Form 1099-MISC. Can i efile my 2012 tax return , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Can i efile my 2012 tax return , Form 1099-OID, Form 1099-OID. Can i efile my 2012 tax return , Forms 1099-INT and 1099-OID. Can i efile my 2012 tax return , Forms 1099-INT and 1099-OID. Can i efile my 2012 tax return Form 1099-S, Form 1099-S transactions. Can i efile my 2012 tax return , File Form 1099-B or Form 1099-S with the IRS. Can i efile my 2012 tax return Form 1120, Filing requirement. Can i efile my 2012 tax return Form 2439, Undistributed capital gains of mutual funds and REITs. Can i efile my 2012 tax return Form 3115, Change from method 2. Can i efile my 2012 tax return , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Can i efile my 2012 tax return Form 4797, How to report. Can i efile my 2012 tax return , Losses on Section 1244 (Small Business) Stock, How to report. Can i efile my 2012 tax return Form 4952, Form 4952 Form 6198, At-risk rules. Can i efile my 2012 tax return Form 6781, Form 6781. Can i efile my 2012 tax return , How to report. Can i efile my 2012 tax return , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Can i efile my 2012 tax return Form 8275, Negligence or disregard of rules or regulations. Can i efile my 2012 tax return Form 8275-R, Negligence or disregard of rules or regulations. Can i efile my 2012 tax return Form 8582, Form 8582. Can i efile my 2012 tax return Form 8615, Tax on unearned income of certain children. Can i efile my 2012 tax return Form 8815, Form 8815. Can i efile my 2012 tax return , Figuring the interest part of the proceeds (Form 8815, line 6). Can i efile my 2012 tax return , Interest excluded under the Education Savings Bond Program. Can i efile my 2012 tax return Form 8824, How to report. Can i efile my 2012 tax return Form 8832, Clubs formed before 1997. Can i efile my 2012 tax return Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Can i efile my 2012 tax return Form 8949 Bad debts, How to report bad debts. Can i efile my 2012 tax return Basis adjustment, Basis adjustment. Can i efile my 2012 tax return Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Can i efile my 2012 tax return Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Can i efile my 2012 tax return Form 1099-B, Form 1099-B. Can i efile my 2012 tax return , Form 1099-B transactions. Can i efile my 2012 tax return Form 1099-CAP, Form 1099-CAP transactions. Can i efile my 2012 tax return Form 1099-S, Form 1099-S transactions. Can i efile my 2012 tax return Fractional shares, Fractional shares. Can i efile my 2012 tax return Gain, qualified small business stock, How to report gain. Can i efile my 2012 tax return How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Can i efile my 2012 tax return Marked-to-market election, Mark-to-market election made. Can i efile my 2012 tax return Market discount bonds, Market discount bonds. Can i efile my 2012 tax return , Market discount bonds. Can i efile my 2012 tax return Musical compositions, Capital asset treatment for self-created musical works. Can i efile my 2012 tax return Nominees, Nominees. Can i efile my 2012 tax return Nonbusiness bad debt, Nonbusiness bad debt. Can i efile my 2012 tax return Nondividend distributions, Nondividend distributions. Can i efile my 2012 tax return Option, How to report. Can i efile my 2012 tax return Property bought at various times, Sale of property bought at various times. Can i efile my 2012 tax return Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Can i efile my 2012 tax return Sale expenses, Sale expenses. Can i efile my 2012 tax return Short-term gains and losses, Short-term gains and losses. Can i efile my 2012 tax return Software, Stocks and Bonds Worthless securities, How to report loss. Can i efile my 2012 tax return Form SS-4, Identifying number. Can i efile my 2012 tax return Form W-8BEN, Nonresident aliens. Can i efile my 2012 tax return Form W-9, Certification. Can i efile my 2012 tax return Fractional shares, Fractional shares. Can i efile my 2012 tax return , Automatic investment service. Can i efile my 2012 tax return Free tax services, Free help with your tax return. Can i efile my 2012 tax return Frozen deposits, Interest income on frozen deposits. Can i efile my 2012 tax return , Frozen deposits. Can i efile my 2012 tax return Futures contracts Regulated, Regulated futures contract. Can i efile my 2012 tax return Securities, Securities futures contract. Can i efile my 2012 tax return , Securities futures contract to sell. Can i efile my 2012 tax return , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Can i efile my 2012 tax return Wash sales, Options and futures contracts. Can i efile my 2012 tax return G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Can i efile my 2012 tax return (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Can i efile my 2012 tax return , Property Received as a Gift, Property received as a gift. Can i efile my 2012 tax return Gifts of shares, Shares received as gift. Can i efile my 2012 tax return Government obligations, Government obligations. Can i efile my 2012 tax return H Hedging transactions, Hedging exception. Can i efile my 2012 tax return , Hedging Transactions, Hedging transaction. Can i efile my 2012 tax return Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Can i efile my 2012 tax return Shares acquired by reinvestment, Reinvested distributions. Can i efile my 2012 tax return Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Can i efile my 2012 tax return Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Can i efile my 2012 tax return Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Can i efile my 2012 tax return Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Can i efile my 2012 tax return Transfer by inheritance, Transfer by inheritance. Can i efile my 2012 tax return Insolvency of contractors, Insolvency of contractor. Can i efile my 2012 tax return Installment sales, Installment sales. Can i efile my 2012 tax return Insurance Borrowing on, Borrowing on insurance. Can i efile my 2012 tax return Dividends, interest on, Interest on insurance dividends. Can i efile my 2012 tax return , Dividends on insurance policies. Can i efile my 2012 tax return Interest option on, Interest option on insurance. Can i efile my 2012 tax return Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Can i efile my 2012 tax return Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Can i efile my 2012 tax return Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Can i efile my 2012 tax return , Dividends on veterans' insurance. Can i efile my 2012 tax return Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Can i efile my 2012 tax return , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Can i efile my 2012 tax return Paid in advance, Interest paid in advance. Can i efile my 2012 tax return Straddles, Interest expense and carrying charges on straddles. Can i efile my 2012 tax return Interest income, Interest Income Annuity contracts, Interest on annuity contract. Can i efile my 2012 tax return Bonds traded flat, Bonds traded flat. Can i efile my 2012 tax return Certificates of deposits, Certificates of deposit and other deferred interest accounts. Can i efile my 2012 tax return Condemnation awards, Interest on condemnation award. Can i efile my 2012 tax return Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Can i efile my 2012 tax return Dividends on deposit or share accounts, Dividends that are actually interest. Can i efile my 2012 tax return Frozen deposits, Interest income on frozen deposits. Can i efile my 2012 tax return , Frozen deposits. Can i efile my 2012 tax return Gift for opening account, Gift for opening account. Can i efile my 2012 tax return Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Can i efile my 2012 tax return Installment sale payments, Installment sale payments. Can i efile my 2012 tax return Insurance dividends, Interest on insurance dividends. Can i efile my 2012 tax return Money market funds, Money market funds. Can i efile my 2012 tax return Nominee distributions, Nominees. Can i efile my 2012 tax return Prepaid insurance premiums, Prepaid insurance premiums. Can i efile my 2012 tax return Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Can i efile my 2012 tax return Seller-financed mortgage, Form 1040A. Can i efile my 2012 tax return , Interest on seller-financed mortgage. Can i efile my 2012 tax return Tax refunds, Interest on tax refunds. Can i efile my 2012 tax return Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Can i efile my 2012 tax return Taxable, Taxable Interest — General, Bonds traded flat. Can i efile my 2012 tax return , Taxation of interest. Can i efile my 2012 tax return , Taxable Interest U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds, person responsible for tax (Table 1-2), Table 1-2. Can i efile my 2012 tax return Who Pays the Tax on U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Savings Bond Interest Underreported, Underreported interest and dividends. Can i efile my 2012 tax return Unstated, Unstated interest. Can i efile my 2012 tax return Usurious interest, Usurious interest. Can i efile my 2012 tax return VA insurance dividends, Interest on VA dividends. Can i efile my 2012 tax return Investment clubs, Investment Clubs, Filing requirement. Can i efile my 2012 tax return Investment counsel and advice, Investment counsel and advice. Can i efile my 2012 tax return Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Can i efile my 2012 tax return At-risk rules, At-risk rules. Can i efile my 2012 tax return Deductible, Expenses of Producing Income Interest, Investment interest deducted. Can i efile my 2012 tax return Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Can i efile my 2012 tax return Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Can i efile my 2012 tax return , Investment income of child reported on parent's return. Can i efile my 2012 tax return General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Can i efile my 2012 tax return Where To Report Common Types of Investment Income Investment property, Investment property. Can i efile my 2012 tax return Basis, Basis of Investment Property Definition, Investment property. Can i efile my 2012 tax return Gain or loss treatment, Investment property. Can i efile my 2012 tax return Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Can i efile my 2012 tax return Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Can i efile my 2012 tax return Joint and separate returns, Joint return. Can i efile my 2012 tax return , Joint and separate returns. Can i efile my 2012 tax return L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Can i efile my 2012 tax return Reporting requirements, How to report. Can i efile my 2012 tax return Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Can i efile my 2012 tax return Listed options, Listed option. Can i efile my 2012 tax return Load charges, Commissions and load charges. Can i efile my 2012 tax return Loans Below-market, Below-Market Loans, Effective dates. Can i efile my 2012 tax return Gift and demand, Gift and demand loans. Can i efile my 2012 tax return Guarantees, Loan guarantees. Can i efile my 2012 tax return Term, Term loans. Can i efile my 2012 tax return Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Can i efile my 2012 tax return Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Can i efile my 2012 tax return Losses on sales or trades, Property received from a related party. Can i efile my 2012 tax return (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Can i efile my 2012 tax return , Loss carryback election. Can i efile my 2012 tax return Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Can i efile my 2012 tax return Passive activities, Passive activity losses. Can i efile my 2012 tax return , Passive activity losses. Can i efile my 2012 tax return , Passive activity losses and credits. Can i efile my 2012 tax return , Losses from passive activities. Can i efile my 2012 tax return Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Can i efile my 2012 tax return Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Can i efile my 2012 tax return Market discount bonds, Market discount. Can i efile my 2012 tax return , Market Discount Bonds, Partial principal payments. Can i efile my 2012 tax return , Limit on interest deduction for market discount bonds. Can i efile my 2012 tax return , Market discount on bonds. Can i efile my 2012 tax return , Market discount bonds. Can i efile my 2012 tax return , Market discount bonds. Can i efile my 2012 tax return Accrued market discount, Accrued market discount. Can i efile my 2012 tax return Maximum rate of capital gains (Table 4-4), Table 4-4. Can i efile my 2012 tax return What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Can i efile my 2012 tax return Meetings, expenses of attending, Stockholders' meetings. Can i efile my 2012 tax return Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Can i efile my 2012 tax return , Mixed straddles. Can i efile my 2012 tax return Money market funds, Money Market Funds Interest income, Money market funds. Can i efile my 2012 tax return Mortgages Revenue bonds, Mortgage revenue bonds. Can i efile my 2012 tax return Secondary liability on home, Secondary liability on home mortgage. Can i efile my 2012 tax return Seller-financed, Interest on seller-financed mortgage. Can i efile my 2012 tax return Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Can i efile my 2012 tax return , Tax-exempt state and local government bonds. Can i efile my 2012 tax return (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Can i efile my 2012 tax return , Choosing to include net capital gain. Can i efile my 2012 tax return , Including mutual fund or REMIC expenses in income. Can i efile my 2012 tax return , Shares in a mutual fund or REIT. Can i efile my 2012 tax return , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Can i efile my 2012 tax return Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Can i efile my 2012 tax return publicly offered, Publicly-offered mutual funds. Can i efile my 2012 tax return N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Can i efile my 2012 tax return New York Liberty bonds, New York Liberty bonds. Can i efile my 2012 tax return NIIT, What's New, Net investment income tax (NIIT). Can i efile my 2012 tax return Nominee distributions Dividends, Nominees. Can i efile my 2012 tax return , Nominees. Can i efile my 2012 tax return Interest income, Nominees. Can i efile my 2012 tax return , Nominee distributions. Can i efile my 2012 tax return Original issue discount, Nominee. Can i efile my 2012 tax return Nonbusiness bad debts, Nonbusiness bad debt. Can i efile my 2012 tax return , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Can i efile my 2012 tax return Nonqualified preferred stock, Nonqualified preferred stock. Can i efile my 2012 tax return Nonresident aliens Backup withholding, Nonresident aliens. Can i efile my 2012 tax return Nontaxable return of capital, Basis adjustment. Can i efile my 2012 tax return Nontaxable stock rights, Nontaxable stock rights. Can i efile my 2012 tax return Nontaxable trades, Nontaxable Trades, Nontaxable trades. Can i efile my 2012 tax return Notes Individuals, bought at discount, Notes of individuals. Can i efile my 2012 tax return U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury (see U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Can i efile my 2012 tax return Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Can i efile my 2012 tax return , Cash settlement option. Can i efile my 2012 tax return Dealer equity, Dealer equity option. Can i efile my 2012 tax return Deep-in-the-money, Qualified covered call options and optioned stock. Can i efile my 2012 tax return Employee stock, Reminders Equity, Equity option. Can i efile my 2012 tax return Gain or loss, Options, Qualified covered call options and optioned stock. Can i efile my 2012 tax return Holding period, Option exercised. Can i efile my 2012 tax return Listed, Listed option. Can i efile my 2012 tax return Nonequity, Nonequity option. Can i efile my 2012 tax return Qualified covered call, Qualified covered call options and optioned stock. Can i efile my 2012 tax return Reporting requirements, How to report. Can i efile my 2012 tax return Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Can i efile my 2012 tax return Wash sales, Options and futures contracts. Can i efile my 2012 tax return Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Can i efile my 2012 tax return Original issue discount (OID), Original issue discount. Can i efile my 2012 tax return , Original Issue Discount (OID), Stripped tax-exempt obligations. Can i efile my 2012 tax return , Original issue discount (OID) on debt instruments. Can i efile my 2012 tax return Adjustment to, Original issue discount (OID) adjustment. Can i efile my 2012 tax return Reporting requirements, Exceptions to reporting OID. Can i efile my 2012 tax return , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Can i efile my 2012 tax return Passive activities Gains and losses, Passive activity losses. Can i efile my 2012 tax return , Passive activity losses. Can i efile my 2012 tax return , Passive activity losses and credits. Can i efile my 2012 tax return , Losses from passive activities. Can i efile my 2012 tax return , Passive activity gains and losses. Can i efile my 2012 tax return Patronage dividends, Patronage dividends. Can i efile my 2012 tax return Penalties Accuracy-related, Accuracy-related penalty. Can i efile my 2012 tax return , Accuracy-related penalties. Can i efile my 2012 tax return Backup withholding, Penalties. Can i efile my 2012 tax return Civil fraud, Civil fraud penalty. Can i efile my 2012 tax return Early withdrawal, Interest subject to penalty for early withdrawal. Can i efile my 2012 tax return , Penalty on early withdrawal of savings. Can i efile my 2012 tax return Failure to pay tax, Failure to pay tax. Can i efile my 2012 tax return Failure to supply SSN, Penalty for failure to supply SSN. Can i efile my 2012 tax return Substantial understatement, Substantial understatement of tax. Can i efile my 2012 tax return Valuation misstatement, Substantial valuation misstatement. Can i efile my 2012 tax return Political parties Debts owed by, Debts owed by political parties. Can i efile my 2012 tax return Preferred stock Nonqualified, Nonqualified preferred stock. Can i efile my 2012 tax return Redeemable at a premium, Preferred stock redeemable at a premium. Can i efile my 2012 tax return Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Can i efile my 2012 tax return , Premiums on bonds. Can i efile my 2012 tax return Private activity bonds, Private activity bonds. Can i efile my 2012 tax return Public utility stock reinvestment, Public utilities. Can i efile my 2012 tax return Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Can i efile my 2012 tax return Puts and Calls Q Qualified dividends, Qualified dividends. Can i efile my 2012 tax return Qualified small business stock, Qualified small business stock. Can i efile my 2012 tax return , Qualified small business stock. Can i efile my 2012 tax return , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Can i efile my 2012 tax return , Shares in a mutual fund or REIT. Can i efile my 2012 tax return , Loss on mutual fund or REIT stock held 6 months or less. Can i efile my 2012 tax return Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Can i efile my 2012 tax return , Including mutual fund or REMIC expenses in income. Can i efile my 2012 tax return Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Can i efile my 2012 tax return Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Can i efile my 2012 tax return Redemption or retirement of bonds, Redemption or retirement of bonds. Can i efile my 2012 tax return Regulated futures contract, Regulated futures contract. Can i efile my 2012 tax return Reinvestment rights, Commissions and load charges. Can i efile my 2012 tax return REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Can i efile my 2012 tax return , Related Party Transactions, Property received from a related party. Can i efile my 2012 tax return Related persons, Related persons. Can i efile my 2012 tax return REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Can i efile my 2012 tax return Reporting requirements Bad debts, How to report bad debts. Can i efile my 2012 tax return Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Can i efile my 2012 tax return , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Can i efile my 2012 tax return Interest on U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds, Reporting options for cash method taxpayers. Can i efile my 2012 tax return , Choice to report interest each year. Can i efile my 2012 tax return Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Can i efile my 2012 tax return Options, How to report. Can i efile my 2012 tax return Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Can i efile my 2012 tax return Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Can i efile my 2012 tax return Straddles, Section 1256 contracts and straddles. Can i efile my 2012 tax return Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Can i efile my 2012 tax return Trades, How To Report Repossession of real property, Real property repossessed. Can i efile my 2012 tax return Restricted property, Restricted property. Can i efile my 2012 tax return Restricted stock, Dividends received on restricted stock. Can i efile my 2012 tax return Retirement of debt instrument, Retirement of debt instrument. Can i efile my 2012 tax return Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Can i efile my 2012 tax return Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Can i efile my 2012 tax return Safe deposit box, Safe deposit box rent. Can i efile my 2012 tax return Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Can i efile my 2012 tax return Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Can i efile my 2012 tax return Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Can i efile my 2012 tax return Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Can i efile my 2012 tax return , Section 1256 contract options. Can i efile my 2012 tax return , Section 1256 contracts and straddles. Can i efile my 2012 tax return Net gain on, Net section 1256 contracts gain. Can i efile my 2012 tax return Net loss on, Net section 1256 contracts loss. Can i efile my 2012 tax return Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Can i efile my 2012 tax return Lost, stolen, etc. Can i efile my 2012 tax return , cost of replacing, Cost of replacing missing securities. Can i efile my 2012 tax return Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Can i efile my 2012 tax return Securities futures contracts, Dealer securities futures contract. Can i efile my 2012 tax return , Securities futures contract. Can i efile my 2012 tax return , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Can i efile my 2012 tax return Seller-financed mortgages, Interest on seller-financed mortgage. Can i efile my 2012 tax return Short sales, Short Sales, Extraordinary dividends. Can i efile my 2012 tax return Adjusted basis, Short sales. Can i efile my 2012 tax return Expenses of, Short-sale expenses. Can i efile my 2012 tax return Extraordinary dividends, Extraordinary dividends. Can i efile my 2012 tax return Puts, Put option as short sale. Can i efile my 2012 tax return Small business investment company stock, Short sale. Can i efile my 2012 tax return Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Can i efile my 2012 tax return Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Can i efile my 2012 tax return , Acquisition discount on short-term obligations. Can i efile my 2012 tax return , Short-term government obligations. Can i efile my 2012 tax return Interest deduction, limit on, Limit on interest deduction for short-term obligations. Can i efile my 2012 tax return Sixty/forty (60/40) rule, 60/40 rule. Can i efile my 2012 tax return Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Can i efile my 2012 tax return Reporting requirements, How to report. Can i efile my 2012 tax return Small business stock, Qualified small business stock. Can i efile my 2012 tax return , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Can i efile my 2012 tax return , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Can i efile my 2012 tax return Joint accounts, SSN for joint account. Can i efile my 2012 tax return Requirement to give, Social security number (SSN). Can i efile my 2012 tax return Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Can i efile my 2012 tax return , SSBIC stock. Can i efile my 2012 tax return Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Can i efile my 2012 tax return Registration requirement, Registration requirement. Can i efile my 2012 tax return Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Can i efile my 2012 tax return , Basis adjustment. Can i efile my 2012 tax return , Basis. Can i efile my 2012 tax return , Stocks and Bonds, Basis of replacement stock. Can i efile my 2012 tax return Capital asset, Stocks, stock rights, and bonds. Can i efile my 2012 tax return Constructive ownership, Constructive ownership of stock. Can i efile my 2012 tax return Convertible, Convertible stocks and bonds. Can i efile my 2012 tax return Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Can i efile my 2012 tax return , Automatic investment service. Can i efile my 2012 tax return Identification, Identifying stock or bonds sold. Can i efile my 2012 tax return Installment sales, Installment sales. Can i efile my 2012 tax return Nonqualified preferred stock, Nonqualified preferred stock. Can i efile my 2012 tax return Options for employees, Reminders Public utility, reinvestment, Public utilities. Can i efile my 2012 tax return Redemption of, Redemption of stock. Can i efile my 2012 tax return Replacement stock, Basis of replacement stock. Can i efile my 2012 tax return Restricted stock, Dividends received on restricted stock. Can i efile my 2012 tax return Rights, Distributions of Stock and Stock Rights, Stock rights. Can i efile my 2012 tax return , Nontaxable stock rights. Can i efile my 2012 tax return S corporations, S corporation stock. Can i efile my 2012 tax return Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Can i efile my 2012 tax return , Qualified small business stock. Can i efile my 2012 tax return Specialized small business investment company, Specialized small business investment company stock or partnership interest. Can i efile my 2012 tax return Splits, Stock splits. Can i efile my 2012 tax return Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Can i efile my 2012 tax return Trades, Stock for stock of the same corporation. Can i efile my 2012 tax return Trust instruments treated as, Certain trust instruments treated as stock. Can i efile my 2012 tax return Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Can i efile my 2012 tax return Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Can i efile my 2012 tax return Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Can i efile my 2012 tax return , Mixed straddles. Can i efile my 2012 tax return , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Can i efile my 2012 tax return Stripped bonds and coupons, Stripped bonds or coupons. Can i efile my 2012 tax return , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Can i efile my 2012 tax return Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Can i efile my 2012 tax return What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Can i efile my 2012 tax return Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Can i efile my 2012 tax return Puts and Calls U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds, person responsible for tax (Table 1-2), Table 1-2. Can i efile my 2012 tax return Who Pays the Tax on U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Savings Bond Interest Tax credit bonds, Tax credit bonds. Can i efile my 2012 tax return Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Can i efile my 2012 tax return Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Can i efile my 2012 tax return Tax-exempt income Expenses of, Tax-exempt income. Can i efile my 2012 tax return Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Can i efile my 2012 tax return Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Can i efile my 2012 tax return , Discounted tax-exempt obligations. Can i efile my 2012 tax return Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Can i efile my 2012 tax return Taxes State and local transfer, State and local transfer taxes. Can i efile my 2012 tax return State income, State income taxes. Can i efile my 2012 tax return Term loans, Term loans. Can i efile my 2012 tax return Trade or business, Passive activity. Can i efile my 2012 tax return Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Can i efile my 2012 tax return Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Can i efile my 2012 tax return Taxable, Property Received in Taxable Trades U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury notes or bonds, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Can i efile my 2012 tax return , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Can i efile my 2012 tax return Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Can i efile my 2012 tax return U U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return savings bonds, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return obligations. Can i efile my 2012 tax return , U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Savings Bonds Reporting interest on, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return obligations. Can i efile my 2012 tax return , U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Can i efile my 2012 tax return Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Can i efile my 2012 tax return Tax, responsible person (Table 1-2), Table 1-2. Can i efile my 2012 tax return Who Pays the Tax on U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Savings Bond Interest U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury bills, notes, and bonds, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return obligations. Can i efile my 2012 tax return , U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury Bills, Notes, and Bonds, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury Notes or Bonds, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Treasury notes and bonds. Can i efile my 2012 tax return Undistributed capital gains, Undistributed capital gains. Can i efile my 2012 tax return Usurious interest, Usurious interest. Can i efile my 2012 tax return V Veterans' insurance Dividends on, Dividends on veterans' insurance. Can i efile my 2012 tax return W Warrants, Warrants. Can i efile my 2012 tax return Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Can i efile my 2012 tax return Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Can i efile my 2012 tax return Worksheets Capital loss carryover, Worksheet 4-1. Can i efile my 2012 tax return Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Can i efile my 2012 tax return Prev  Up     Home   More Online Publications
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The Animal and Plant Health Inspection Service protects and promotes U.S. agricultural health, regulates genetically engineered organisms, administers the Animal Welfare Act, and manages wildlife damage.

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The Can I Efile My 2012 Tax Return

Can i efile my 2012 tax return 12. Can i efile my 2012 tax return   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Can i efile my 2012 tax return Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Can i efile my 2012 tax return Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Can i efile my 2012 tax return Method 2. Can i efile my 2012 tax return RoyaltiesDepletion. Can i efile my 2012 tax return Coal and iron ore. Can i efile my 2012 tax return Sale of property interest. Can i efile my 2012 tax return Part of future production sold. Can i efile my 2012 tax return Unemployment BenefitsTypes of unemployment compensation. Can i efile my 2012 tax return Governmental program. Can i efile my 2012 tax return Repayment of unemployment compensation. Can i efile my 2012 tax return Tax withholding. Can i efile my 2012 tax return Repayment of benefits. Can i efile my 2012 tax return Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Can i efile my 2012 tax return Deduction for costs involved in unlawful discrimination suits. Can i efile my 2012 tax return Energy conservation measure. Can i efile my 2012 tax return Dwelling unit. Can i efile my 2012 tax return Current income required to be distributed. Can i efile my 2012 tax return Current income not required to be distributed. Can i efile my 2012 tax return How to report. Can i efile my 2012 tax return Losses. Can i efile my 2012 tax return Grantor trust. Can i efile my 2012 tax return Nonemployee compensation. Can i efile my 2012 tax return Corporate director. Can i efile my 2012 tax return Personal representatives. Can i efile my 2012 tax return Manager of trade or business for bankruptcy estate. Can i efile my 2012 tax return Notary public. Can i efile my 2012 tax return Election precinct official. Can i efile my 2012 tax return Difficulty-of-care payments. Can i efile my 2012 tax return Maintaining space in home. Can i efile my 2012 tax return Reporting taxable payments. Can i efile my 2012 tax return Lotteries and raffles. Can i efile my 2012 tax return Form W-2G. Can i efile my 2012 tax return Reporting winnings and recordkeeping. Can i efile my 2012 tax return Inherited pension or IRA. Can i efile my 2012 tax return Employee awards or bonuses. Can i efile my 2012 tax return Pulitzer, Nobel, and similar prizes. Can i efile my 2012 tax return Payment for services. Can i efile my 2012 tax return VA payments. Can i efile my 2012 tax return Prizes. Can i efile my 2012 tax return Strike and lockout benefits. Can i efile my 2012 tax return Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Can i efile my 2012 tax return Some items, however, are only partly excluded from income. Can i efile my 2012 tax return This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Can i efile my 2012 tax return Income that is taxable must be reported on your tax return and is subject to tax. Can i efile my 2012 tax return Income that is nontaxable may have to be shown on your tax return but is not taxable. Can i efile my 2012 tax return This chapter begins with discussions of the following income items. Can i efile my 2012 tax return Bartering. Can i efile my 2012 tax return Canceled debts. Can i efile my 2012 tax return Sales parties at which you are the host or hostess. Can i efile my 2012 tax return Life insurance proceeds. Can i efile my 2012 tax return Partnership income. Can i efile my 2012 tax return S Corporation income. Can i efile my 2012 tax return Recoveries (including state income tax refunds). Can i efile my 2012 tax return Rents from personal property. Can i efile my 2012 tax return Repayments. Can i efile my 2012 tax return Royalties. Can i efile my 2012 tax return Unemployment benefits. Can i efile my 2012 tax return Welfare and other public assistance benefits. Can i efile my 2012 tax return These discussions are followed by brief discussions of other income items. Can i efile my 2012 tax return Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Can i efile my 2012 tax return You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Can i efile my 2012 tax return If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Can i efile my 2012 tax return Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Can i efile my 2012 tax return However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Can i efile my 2012 tax return Example 1. Can i efile my 2012 tax return You are a self-employed attorney who performs legal services for a client, a small corporation. Can i efile my 2012 tax return The corporation gives you shares of its stock as payment for your services. Can i efile my 2012 tax return You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Can i efile my 2012 tax return Example 2. Can i efile my 2012 tax return You are self-employed and a member of a barter club. Can i efile my 2012 tax return The club uses “credit units” as a means of exchange. Can i efile my 2012 tax return It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Can i efile my 2012 tax return The club subtracts credit units from your account when you receive goods or services from other members. Can i efile my 2012 tax return You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Can i efile my 2012 tax return Example 3. Can i efile my 2012 tax return You own a small apartment building. Can i efile my 2012 tax return In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Can i efile my 2012 tax return You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Can i efile my 2012 tax return Form 1099-B from barter exchange. Can i efile my 2012 tax return   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Can i efile my 2012 tax return It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Can i efile my 2012 tax return The IRS also will receive a copy of Form 1099-B. Can i efile my 2012 tax return Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Can i efile my 2012 tax return You have no income from the canceled debt if it is intended as a gift to you. Can i efile my 2012 tax return A debt includes any indebtedness for which you are liable or which attaches to property you hold. Can i efile my 2012 tax return If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Can i efile my 2012 tax return If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Can i efile my 2012 tax return Form 1099-C. Can i efile my 2012 tax return   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Can i efile my 2012 tax return The amount of the canceled debt is shown in box 2. Can i efile my 2012 tax return Interest included in canceled debt. Can i efile my 2012 tax return   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Can i efile my 2012 tax return Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Can i efile my 2012 tax return See Deductible debt under Exceptions, later. Can i efile my 2012 tax return   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Can i efile my 2012 tax return If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Can i efile my 2012 tax return Discounted mortgage loan. Can i efile my 2012 tax return   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Can i efile my 2012 tax return You must include the canceled amount in your income. Can i efile my 2012 tax return Mortgage relief upon sale or other disposition. Can i efile my 2012 tax return   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Can i efile my 2012 tax return To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Can i efile my 2012 tax return Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Can i efile my 2012 tax return    You may be able to exclude part of the mortgage relief on your principal residence. Can i efile my 2012 tax return See Excluded debt, later. Can i efile my 2012 tax return   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Can i efile my 2012 tax return You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Can i efile my 2012 tax return Report any gain on nonbusiness property as a capital gain. Can i efile my 2012 tax return   See Publication 4681 for more information. Can i efile my 2012 tax return Stockholder debt. Can i efile my 2012 tax return   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Can i efile my 2012 tax return For more information, see Publication 542, Corporations. Can i efile my 2012 tax return   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Can i efile my 2012 tax return This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Can i efile my 2012 tax return Repayment of canceled debt. Can i efile my 2012 tax return   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Can i efile my 2012 tax return You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Can i efile my 2012 tax return The statute of limitations generally does not end until 3 years after the due date of your original return. Can i efile my 2012 tax return Exceptions There are several exceptions to the inclusion of canceled debt in income. Can i efile my 2012 tax return These are explained next. Can i efile my 2012 tax return Student loans. Can i efile my 2012 tax return   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Can i efile my 2012 tax return   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Can i efile my 2012 tax return To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Can i efile my 2012 tax return   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Can i efile my 2012 tax return Education loan repayment assistance. Can i efile my 2012 tax return   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Can i efile my 2012 tax return    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Can i efile my 2012 tax return If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Can i efile my 2012 tax return See Form 1040X and its instructions for details on filing. Can i efile my 2012 tax return Deductible debt. Can i efile my 2012 tax return   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Can i efile my 2012 tax return This exception applies only if you use the cash method of accounting. Can i efile my 2012 tax return For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Can i efile my 2012 tax return Price reduced after purchase. Can i efile my 2012 tax return   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Can i efile my 2012 tax return The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Can i efile my 2012 tax return Excluded debt. Can i efile my 2012 tax return   Do not include a canceled debt in your gross income in the following situations. Can i efile my 2012 tax return The debt is canceled in a bankruptcy case under title 11 of the U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Code. Can i efile my 2012 tax return See Publication 908, Bankruptcy Tax Guide. Can i efile my 2012 tax return The debt is canceled when you are insolvent. Can i efile my 2012 tax return However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Can i efile my 2012 tax return See Publication 908. Can i efile my 2012 tax return The debt is qualified farm debt and is canceled by a qualified person. Can i efile my 2012 tax return See chapter 3 of Publication 225, Farmer's Tax Guide. Can i efile my 2012 tax return The debt is qualified real property business debt. Can i efile my 2012 tax return See chapter 5 of Publication 334. Can i efile my 2012 tax return The cancellation is intended as a gift. Can i efile my 2012 tax return The debt is qualified principal residence indebtedness. Can i efile my 2012 tax return See Publication 525 for additional information. Can i efile my 2012 tax return Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Can i efile my 2012 tax return You must report this item as income at its fair market value. Can i efile my 2012 tax return Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Can i efile my 2012 tax return These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Can i efile my 2012 tax return For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Can i efile my 2012 tax return Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Can i efile my 2012 tax return This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Can i efile my 2012 tax return However, interest income received as a result of life insurance proceeds may be taxable. Can i efile my 2012 tax return Proceeds not received in installments. Can i efile my 2012 tax return   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Can i efile my 2012 tax return If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Can i efile my 2012 tax return Proceeds received in installments. Can i efile my 2012 tax return   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Can i efile my 2012 tax return   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Can i efile my 2012 tax return Include anything over this excluded part in your income as interest. Can i efile my 2012 tax return Surviving spouse. Can i efile my 2012 tax return   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Can i efile my 2012 tax return If you remarry, you can continue to take the exclusion. Can i efile my 2012 tax return Surrender of policy for cash. Can i efile my 2012 tax return   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Can i efile my 2012 tax return In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Can i efile my 2012 tax return    You should receive a Form 1099-R showing the total proceeds and the taxable part. Can i efile my 2012 tax return Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Can i efile my 2012 tax return More information. Can i efile my 2012 tax return   For more information, see Life Insurance Proceeds in Publication 525. Can i efile my 2012 tax return Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Can i efile my 2012 tax return Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Can i efile my 2012 tax return To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Can i efile my 2012 tax return Include the part of the lump sum payment that is more than your cost in your income. Can i efile my 2012 tax return Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Can i efile my 2012 tax return Viatical settlement. Can i efile my 2012 tax return   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Can i efile my 2012 tax return A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Can i efile my 2012 tax return Exclusion for terminal illness. Can i efile my 2012 tax return    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Can i efile my 2012 tax return This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Can i efile my 2012 tax return Exclusion for chronic illness. Can i efile my 2012 tax return    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Can i efile my 2012 tax return Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Can i efile my 2012 tax return This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Can i efile my 2012 tax return For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Can i efile my 2012 tax return Exception. Can i efile my 2012 tax return   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Can i efile my 2012 tax return Form 8853. Can i efile my 2012 tax return   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Can i efile my 2012 tax return You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Can i efile my 2012 tax return Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Can i efile my 2012 tax return For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Can i efile my 2012 tax return For more information, see Publication 559, Survivors, Executors, and Administrators. Can i efile my 2012 tax return Partnership Income A partnership generally is not a taxable entity. Can i efile my 2012 tax return The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Can i efile my 2012 tax return Schedule K-1 (Form 1065). Can i efile my 2012 tax return    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Can i efile my 2012 tax return In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Can i efile my 2012 tax return Keep Schedule K-1 (Form 1065) for your records. Can i efile my 2012 tax return Do not attach it to your Form 1040, unless you are specifically required to do so. Can i efile my 2012 tax return For more information on partnerships, see Publication 541, Partnerships. Can i efile my 2012 tax return Qualified joint venture. Can i efile my 2012 tax return   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Can i efile my 2012 tax return To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Can i efile my 2012 tax return For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Can i efile my 2012 tax return S Corporation Income In most cases, an S corporation does not pay tax on its income. Can i efile my 2012 tax return Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Can i efile my 2012 tax return Schedule K-1 (Form 1120S). Can i efile my 2012 tax return   An S corporation must file a return on Form 1120S, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Can i efile my 2012 tax return In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Can i efile my 2012 tax return Keep Schedule K-1 (Form 1120S) for your records. Can i efile my 2012 tax return Do not attach it to your Form 1040, unless you are specifically required to do so. Can i efile my 2012 tax return For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Can i efile my 2012 tax return Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Can i efile my 2012 tax return The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Can i efile my 2012 tax return You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Can i efile my 2012 tax return Tax benefit rule. Can i efile my 2012 tax return   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Can i efile my 2012 tax return For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Can i efile my 2012 tax return For more information, see Publication 525. Can i efile my 2012 tax return Federal income tax refund. Can i efile my 2012 tax return   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Can i efile my 2012 tax return State tax refund. Can i efile my 2012 tax return   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Can i efile my 2012 tax return The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Can i efile my 2012 tax return The IRS also will receive a copy of the Form 1099-G. Can i efile my 2012 tax return If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Can i efile my 2012 tax return See Publication 525 for when you must use another worksheet. Can i efile my 2012 tax return   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Can i efile my 2012 tax return For examples, see Publication 525. Can i efile my 2012 tax return Mortgage interest refund. Can i efile my 2012 tax return    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Can i efile my 2012 tax return Do not subtract the refund amount from the interest you paid in 2013. Can i efile my 2012 tax return You may have to include it in your income under the rules explained in the following discussions. Can i efile my 2012 tax return Interest on recovery. Can i efile my 2012 tax return   Interest on any of the amounts you recover must be reported as interest income in the year received. Can i efile my 2012 tax return For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Can i efile my 2012 tax return Recovery and expense in same year. Can i efile my 2012 tax return   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Can i efile my 2012 tax return Recovery for 2 or more years. Can i efile my 2012 tax return   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Can i efile my 2012 tax return This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Can i efile my 2012 tax return For information on how to compute the allocation, see Recoveries in Publication 525. Can i efile my 2012 tax return Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Can i efile my 2012 tax return Where to report. Can i efile my 2012 tax return   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Can i efile my 2012 tax return You cannot use Form 1040A or Form 1040EZ. Can i efile my 2012 tax return Standard deduction limit. Can i efile my 2012 tax return   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Can i efile my 2012 tax return Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Can i efile my 2012 tax return If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Can i efile my 2012 tax return Example. Can i efile my 2012 tax return For 2012, you filed a joint return. Can i efile my 2012 tax return Your taxable income was $60,000 and you were not entitled to any tax credits. Can i efile my 2012 tax return Your standard deduction was $11,900, and you had itemized deductions of $14,000. Can i efile my 2012 tax return In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Can i efile my 2012 tax return The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Can i efile my 2012 tax return Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Can i efile my 2012 tax return Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Can i efile my 2012 tax return Standard deduction for earlier years. Can i efile my 2012 tax return   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Can i efile my 2012 tax return Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Can i efile my 2012 tax return Example. Can i efile my 2012 tax return You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Can i efile my 2012 tax return Your itemized deductions were $12,350. Can i efile my 2012 tax return The standard deduction that you could have claimed was $11,900. Can i efile my 2012 tax return In 2013, you recovered $2,100 of your 2012 itemized deductions. Can i efile my 2012 tax return None of the recoveries were more than the actual deductions for 2012. Can i efile my 2012 tax return Include $450 of the recoveries in your 2013 income. Can i efile my 2012 tax return This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Can i efile my 2012 tax return Recovery limited to deduction. Can i efile my 2012 tax return   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Can i efile my 2012 tax return The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Can i efile my 2012 tax return Example. Can i efile my 2012 tax return During 2012 you paid $1,700 for medical expenses. Can i efile my 2012 tax return From this amount you subtracted $1,500, which was 7. Can i efile my 2012 tax return 5% of your adjusted gross income. Can i efile my 2012 tax return Your actual medical expense deduction was $200. Can i efile my 2012 tax return In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Can i efile my 2012 tax return The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Can i efile my 2012 tax return Other recoveries. Can i efile my 2012 tax return   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Can i efile my 2012 tax return Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Can i efile my 2012 tax return In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Can i efile my 2012 tax return See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Can i efile my 2012 tax return Reporting business income and expenses. Can i efile my 2012 tax return    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return The form instructions have information on how to complete them. Can i efile my 2012 tax return Reporting nonbusiness income. Can i efile my 2012 tax return   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Can i efile my 2012 tax return List the type and amount of the income on the dotted line next to line 21. Can i efile my 2012 tax return Reporting nonbusiness expenses. Can i efile my 2012 tax return   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Can i efile my 2012 tax return Also enter the amount and “PPR” on the dotted line next to line 36. Can i efile my 2012 tax return   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Can i efile my 2012 tax return See Activity not for profit , under Other Income, later. Can i efile my 2012 tax return Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Can i efile my 2012 tax return Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Can i efile my 2012 tax return Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Can i efile my 2012 tax return Type of deduction. Can i efile my 2012 tax return   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Can i efile my 2012 tax return You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Can i efile my 2012 tax return For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Can i efile my 2012 tax return If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Can i efile my 2012 tax return If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Can i efile my 2012 tax return Repaid social security benefits. Can i efile my 2012 tax return   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Can i efile my 2012 tax return Repayment of $3,000 or less. Can i efile my 2012 tax return   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Can i efile my 2012 tax return If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Can i efile my 2012 tax return Repayment over $3,000. Can i efile my 2012 tax return   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Can i efile my 2012 tax return However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Can i efile my 2012 tax return This means that at the time you included the income, it appeared that you had an unrestricted right to it. Can i efile my 2012 tax return If you qualify for this choice, figure your tax under both methods and compare the results. Can i efile my 2012 tax return Use the method (deduction or credit) that results in less tax. Can i efile my 2012 tax return When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Can i efile my 2012 tax return Each instance of repayment is not considered separately. Can i efile my 2012 tax return Method 1. Can i efile my 2012 tax return   Figure your tax for 2013 claiming a deduction for the repaid amount. Can i efile my 2012 tax return If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Can i efile my 2012 tax return Method 2. Can i efile my 2012 tax return   Figure your tax for 2013 claiming a credit for the repaid amount. Can i efile my 2012 tax return Follow these steps. Can i efile my 2012 tax return Figure your tax for 2013 without deducting the repaid amount. Can i efile my 2012 tax return Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Can i efile my 2012 tax return Subtract the tax in (2) from the tax shown on your return for the earlier year. Can i efile my 2012 tax return This is the credit. Can i efile my 2012 tax return Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Can i efile my 2012 tax return   If method 1 results in less tax, deduct the amount repaid. Can i efile my 2012 tax return If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Can i efile my 2012 tax return R. Can i efile my 2012 tax return C. Can i efile my 2012 tax return 1341” in the column to the right of line 71. Can i efile my 2012 tax return   An example of this computation can be found in Publication 525. Can i efile my 2012 tax return Repaid wages subject to social security and Medicare taxes. Can i efile my 2012 tax return   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Can i efile my 2012 tax return If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Can i efile my 2012 tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Can i efile my 2012 tax return Repaid wages subject to Additional Medicare Tax. Can i efile my 2012 tax return   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Can i efile my 2012 tax return If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Can i efile my 2012 tax return To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Can i efile my 2012 tax return See the Instructions for Form 1040X. Can i efile my 2012 tax return Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Can i efile my 2012 tax return In most cases you report royalties in Part I of Schedule E (Form 1040). Can i efile my 2012 tax return However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Can i efile my 2012 tax return , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return Copyrights and patents. Can i efile my 2012 tax return   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Can i efile my 2012 tax return Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Can i efile my 2012 tax return Oil, gas, and minerals. Can i efile my 2012 tax return   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Can i efile my 2012 tax return The royalties are based on units, such as barrels, tons, etc. Can i efile my 2012 tax return , and are paid to you by a person or company who leases the property from you. Can i efile my 2012 tax return Depletion. Can i efile my 2012 tax return   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Can i efile my 2012 tax return For information on this subject, see chapter 9 of Publication 535. Can i efile my 2012 tax return Coal and iron ore. Can i efile my 2012 tax return   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Can i efile my 2012 tax return For information about gain or loss from the sale of coal and iron ore, see Publication 544. Can i efile my 2012 tax return Sale of property interest. Can i efile my 2012 tax return   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Can i efile my 2012 tax return Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Can i efile my 2012 tax return For more information on selling section 1231 property, see chapter 3 of Publication 544. Can i efile my 2012 tax return   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Can i efile my 2012 tax return Part of future production sold. Can i efile my 2012 tax return   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Can i efile my 2012 tax return Do not include it in your income or take depletion based on it. Can i efile my 2012 tax return   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Can i efile my 2012 tax return Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Can i efile my 2012 tax return Unemployment compensation. Can i efile my 2012 tax return   You must include in income all unemployment compensation you receive. Can i efile my 2012 tax return You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Can i efile my 2012 tax return In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Can i efile my 2012 tax return Types of unemployment compensation. Can i efile my 2012 tax return   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Can i efile my 2012 tax return It includes the following benefits. Can i efile my 2012 tax return Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Can i efile my 2012 tax return State unemployment insurance benefits. Can i efile my 2012 tax return Railroad unemployment compensation benefits. Can i efile my 2012 tax return Disability payments from a government program paid as a substitute for unemployment compensation. Can i efile my 2012 tax return (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Can i efile my 2012 tax return See chapter 5 for more information. Can i efile my 2012 tax return ) Trade readjustment allowances under the Trade Act of 1974. Can i efile my 2012 tax return Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Can i efile my 2012 tax return Unemployment assistance under the Airline Deregulation Act of 1974 Program. Can i efile my 2012 tax return Governmental program. Can i efile my 2012 tax return   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Can i efile my 2012 tax return If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Can i efile my 2012 tax return Repayment of unemployment compensation. Can i efile my 2012 tax return   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Can i efile my 2012 tax return On the dotted line next to your entry enter “Repaid” and the amount you repaid. Can i efile my 2012 tax return If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Can i efile my 2012 tax return If the amount is more than $3,000, see Repayments , earlier. Can i efile my 2012 tax return Tax withholding. Can i efile my 2012 tax return   You can choose to have federal income tax withheld from your unemployment compensation. Can i efile my 2012 tax return To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Can i efile my 2012 tax return Tax will be withheld at 10% of your payment. Can i efile my 2012 tax return    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Can i efile my 2012 tax return If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Can i efile my 2012 tax return For more information on estimated tax, see chapter 4. Can i efile my 2012 tax return Supplemental unemployment benefits. Can i efile my 2012 tax return   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Can i efile my 2012 tax return They are taxable as wages and are subject to withholding for income tax. Can i efile my 2012 tax return They may be subject to social security and Medicare taxes. Can i efile my 2012 tax return For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Can i efile my 2012 tax return Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Can i efile my 2012 tax return Repayment of benefits. Can i efile my 2012 tax return   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Can i efile my 2012 tax return If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Can i efile my 2012 tax return If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Can i efile my 2012 tax return   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Can i efile my 2012 tax return (You cannot use Form 1040A or Form 1040EZ. Can i efile my 2012 tax return ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Can i efile my 2012 tax return If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Can i efile my 2012 tax return For more information on this, see Repayments , earlier. Can i efile my 2012 tax return Private unemployment fund. Can i efile my 2012 tax return   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Can i efile my 2012 tax return Report the taxable amount on Form 1040, line 21. Can i efile my 2012 tax return Payments by a union. Can i efile my 2012 tax return   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Can i efile my 2012 tax return However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Can i efile my 2012 tax return Guaranteed annual wage. Can i efile my 2012 tax return   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Can i efile my 2012 tax return Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Can i efile my 2012 tax return State employees. Can i efile my 2012 tax return   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Can i efile my 2012 tax return Although the payments are fully taxable, do not report them as unemployment compensation. Can i efile my 2012 tax return Report these payments on Form 1040, line 21. Can i efile my 2012 tax return Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Can i efile my 2012 tax return Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Can i efile my 2012 tax return Do not deduct medical expenses that are reimbursed by such a fund. Can i efile my 2012 tax return You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Can i efile my 2012 tax return Reemployment Trade Adjustment Assistance (RTAA) payments. Can i efile my 2012 tax return   RTAA payments received from a state must be included in your income. Can i efile my 2012 tax return The state must send you Form 1099-G to advise you of the amount you should include in income. Can i efile my 2012 tax return The amount should be reported on Form 1040, line 21. Can i efile my 2012 tax return Persons with disabilities. Can i efile my 2012 tax return   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Can i efile my 2012 tax return However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Can i efile my 2012 tax return Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Can i efile my 2012 tax return Disaster relief grants. Can i efile my 2012 tax return    Do not include post-disaster grants received under the Robert T. Can i efile my 2012 tax return Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Can i efile my 2012 tax return Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Can i efile my 2012 tax return If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Can i efile my 2012 tax return See Recoveries , earlier. Can i efile my 2012 tax return Unemployment assistance payments under the Act are taxable unemployment compensation. Can i efile my 2012 tax return See Unemployment compensation under Unemployment Benefits, earlier. Can i efile my 2012 tax return Disaster relief payments. Can i efile my 2012 tax return   You can exclude from income any amount you receive that is a qualified disaster relief payment. Can i efile my 2012 tax return A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Can i efile my 2012 tax return You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Can i efile my 2012 tax return The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Can i efile my 2012 tax return   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Can i efile my 2012 tax return   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Can i efile my 2012 tax return Disaster mitigation payments. Can i efile my 2012 tax return   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Can i efile my 2012 tax return Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Can i efile my 2012 tax return However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Can i efile my 2012 tax return They are paid to you through state and local governments based on the provisions of the Robert T. Can i efile my 2012 tax return Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Can i efile my 2012 tax return   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Can i efile my 2012 tax return Home Affordable Modification Program (HAMP). Can i efile my 2012 tax return   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Can i efile my 2012 tax return Mortgage assistance payments under section 235 of the National Housing Act. Can i efile my 2012 tax return   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Can i efile my 2012 tax return Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Can i efile my 2012 tax return Medicare. Can i efile my 2012 tax return   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Can i efile my 2012 tax return This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Can i efile my 2012 tax return Old-age, survivors, and disability insurance benefits (OASDI). Can i efile my 2012 tax return   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Can i efile my 2012 tax return This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Can i efile my 2012 tax return Nutrition Program for the Elderly. Can i efile my 2012 tax return    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Can i efile my 2012 tax return If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Can i efile my 2012 tax return Payments to reduce cost of winter energy. Can i efile my 2012 tax return   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Can i efile my 2012 tax return Other Income The following brief discussions are arranged in alphabetical order. Can i efile my 2012 tax return Other income items briefly discussed below are referenced to publications which provide more topical information. Can i efile my 2012 tax return Activity not for profit. Can i efile my 2012 tax return   You must include on your return income from an activity from which you do not expect to make a profit. Can i efile my 2012 tax return An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Can i efile my 2012 tax return Enter this income on Form 1040, line 21. Can i efile my 2012 tax return Deductions for expenses related to the activity are limited. Can i efile my 2012 tax return They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Can i efile my 2012 tax return See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Can i efile my 2012 tax return Alaska Permanent Fund dividend. Can i efile my 2012 tax return   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Can i efile my 2012 tax return The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Can i efile my 2012 tax return The amount also is reported to IRS. Can i efile my 2012 tax return Alimony. Can i efile my 2012 tax return   Include in your income on Form 1040, line 11, any alimony payments you receive. Can i efile my 2012 tax return Amounts you receive for child support are not income to you. Can i efile my 2012 tax return Alimony and child support payments are discussed in chapter 18. Can i efile my 2012 tax return Bribes. Can i efile my 2012 tax return   If you receive a bribe, include it in your income. Can i efile my 2012 tax return Campaign contributions. Can i efile my 2012 tax return   These contributions are not income to a candidate unless they are diverted to his or her personal use. Can i efile my 2012 tax return To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Can i efile my 2012 tax return However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Income Tax Return for Certain Political Organizations. Can i efile my 2012 tax return Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Can i efile my 2012 tax return Car pools. Can i efile my 2012 tax return   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Can i efile my 2012 tax return These amounts are considered reimbursement for your expenses. Can i efile my 2012 tax return However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Can i efile my 2012 tax return Cash rebates. Can i efile my 2012 tax return   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Can i efile my 2012 tax return Example. Can i efile my 2012 tax return You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Can i efile my 2012 tax return The $2,000 is not income to you. Can i efile my 2012 tax return Your basis in the car is $22,000. Can i efile my 2012 tax return This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Can i efile my 2012 tax return Casualty insurance and other reimbursements. Can i efile my 2012 tax return   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Can i efile my 2012 tax return See chapter 25 for more information. Can i efile my 2012 tax return Child support payments. Can i efile my 2012 tax return   You should not report these payments on your return. Can i efile my 2012 tax return See chapter 18 for more information. Can i efile my 2012 tax return Court awards and damages. Can i efile my 2012 tax return   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Can i efile my 2012 tax return The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Can i efile my 2012 tax return Include the following as ordinary income. Can i efile my 2012 tax return Interest on any award. Can i efile my 2012 tax return Compensation for lost wages or lost profits in most cases. Can i efile my 2012 tax return Punitive damages, in most cases. Can i efile my 2012 tax return It does not matter if they relate to a physical injury or physical sickness. Can i efile my 2012 tax return Amounts received in settlement of pension rights (if you did not contribute to the plan). Can i efile my 2012 tax return Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Can i efile my 2012 tax return Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Can i efile my 2012 tax return Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Can i efile my 2012 tax return   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Can i efile my 2012 tax return Emotional distress. Can i efile my 2012 tax return   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Can i efile my 2012 tax return Do not include them in your income. Can i efile my 2012 tax return   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Can i efile my 2012 tax return Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Can i efile my 2012 tax return Deduction for costs involved in unlawful discrimination suits. Can i efile my 2012 tax return   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Can i efile my 2012 tax return For more information, see Publication 525. Can i efile my 2012 tax return Credit card insurance. Can i efile my 2012 tax return   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Can i efile my 2012 tax return These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Can i efile my 2012 tax return Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Can i efile my 2012 tax return Down payment assistance. Can i efile my 2012 tax return   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Can i efile my 2012 tax return If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Can i efile my 2012 tax return If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Can i efile my 2012 tax return Employment agency fees. Can i efile my 2012 tax return   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Can i efile my 2012 tax return However, if you pay it and your employer reimburses you for it, it is includible in your income. Can i efile my 2012 tax return Energy conservation subsidies. Can i efile my 2012 tax return   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Can i efile my 2012 tax return Energy conservation measure. Can i efile my 2012 tax return   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Can i efile my 2012 tax return Dwelling unit. Can i efile my 2012 tax return   This includes a house, apartment, condominium, mobile home, boat, or similar property. Can i efile my 2012 tax return If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Can i efile my 2012 tax return Estate and trust income. Can i efile my 2012 tax return    An estate or trust, unlike a partnership, may have to pay federal income tax. Can i efile my 2012 tax return If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Can i efile my 2012 tax return However, there is never a double tax. Can i efile my 2012 tax return Estates and trusts file their returns on Form 1041, U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Can i efile my 2012 tax return Current income required to be distributed. Can i efile my 2012 tax return   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Can i efile my 2012 tax return Current income not required to be distributed. Can i efile my 2012 tax return    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Can i efile my 2012 tax return How to report. Can i efile my 2012 tax return   Treat each item of income the same way that the estate or trust would treat it. Can i efile my 2012 tax return For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Can i efile my 2012 tax return The same rule applies to distributions of tax-exempt interest and capital gains. Can i efile my 2012 tax return   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Can i efile my 2012 tax return Losses. Can i efile my 2012 tax return   Losses of estates and trusts generally are not deductible by the beneficiaries. Can i efile my 2012 tax return Grantor trust. Can i efile my 2012 tax return   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Can i efile my 2012 tax return (The grantor is the one who transferred property to the trust. Can i efile my 2012 tax return ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Can i efile my 2012 tax return   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Can i efile my 2012 tax return Expenses paid by another. Can i efile my 2012 tax return   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Can i efile my 2012 tax return But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Can i efile my 2012 tax return Fees for services. Can i efile my 2012 tax return   Include all fees for your services in your income. Can i efile my 2012 tax return Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Can i efile my 2012 tax return Nonemployee compensation. Can i efile my 2012 tax return   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Can i efile my 2012 tax return You may need to report your fees as self-employment income. Can i efile my 2012 tax return See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Can i efile my 2012 tax return Corporate director. Can i efile my 2012 tax return   Corporate director fees are self-employment income. Can i efile my 2012 tax return Report these payments on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return Personal representatives. Can i efile my 2012 tax return   All personal representatives must include in their gross income fees paid to them from an estate. Can i efile my 2012 tax return If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Can i efile my 2012 tax return If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return The fee is not includible in income if it is waived. Can i efile my 2012 tax return Manager of trade or business for bankruptcy estate. Can i efile my 2012 tax return   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Can i efile my 2012 tax return Report this income on Form 1040, line 21. Can i efile my 2012 tax return Notary public. Can i efile my 2012 tax return    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return These payments are not subject to self-employment tax. Can i efile my 2012 tax return See the separate instructions for Schedule SE (Form 1040) for details. Can i efile my 2012 tax return Election precinct official. Can i efile my 2012 tax return    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Can i efile my 2012 tax return Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Can i efile my 2012 tax return Foster care providers. Can i efile my 2012 tax return   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Can i efile my 2012 tax return However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Can i efile my 2012 tax return   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Can i efile my 2012 tax return Difficulty-of-care payments. Can i efile my 2012 tax return   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Can i efile my 2012 tax return A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Can i efile my 2012 tax return   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Can i efile my 2012 tax return Maintaining space in home. Can i efile my 2012 tax return   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Can i efile my 2012 tax return Reporting taxable payments. Can i efile my 2012 tax return    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Can i efile my 2012 tax return Report the payments on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Can i efile my 2012 tax return Found property. Can i efile my 2012 tax return   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Can i efile my 2012 tax return Free tour. Can i efile my 2012 tax return   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Can i efile my 2012 tax return Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Can i efile my 2012 tax return You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Can i efile my 2012 tax return If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Can i efile my 2012 tax return Gambling winnings. Can i efile my 2012 tax return   You must include your gambling winnings in income on Form 1040, line 21. Can i efile my 2012 tax return If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Can i efile my 2012 tax return Lotteries and raffles. Can i efile my 2012 tax return   Winnings from lotteries and raffles are gambling winnings. Can i efile my 2012 tax return In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Can i efile my 2012 tax return    If you win a state lottery prize payable in installments, see Publication 525 for more information. Can i efile my 2012 tax return Form W-2G. Can i efile my 2012 tax return   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Can i efile my 2012 tax return Include the amount from box 1 on Form 1040, line 21. Can i efile my 2012 tax return Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Can i efile my 2012 tax return Reporting winnings and recordkeeping. Can i efile my 2012 tax return   For more information on reporting gam